Mobilization advance for construction services triggers GST liability on receipt: AAAR.

The Appellate Authority for Advance Ruling (AAAR) determined that for construction services, the time of supply for GST purposes is the date of receipt of the mobilization advance. This advance is considered as payment and consideration, contrary to the appellant's claim that it is merely a transaction in money. Notification No. 66/2017-CT (Rate) does not apply since the supply involves services. As a result, the appeal by the construction company was rejected. .....

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